If your not-for-profit (NFP) has an active Australian business number (ABN) and is self-assessing as income tax exempt, the deadline to lodge your 2024–25 NFP self-review return has now passed.
NFPs deliberately avoiding their lodgment obligation may face late lodgment penalties. Failure to lodge multiple NFP self-review returns may result in a review of income tax exemption status. Find out more at What happens if you lodge the NFP self-review return late.
We will accept late lodgment of your NFP self-review return as demonstration that you have been actively taking steps to meet your obligations.
If you've been taking steps to lodge but haven't yet submitted your return, you don't need to contact us to request an extension. You can demonstrate that your NFP has taken steps to meet its lodgment obligation by attempting to lodge, updating your NFP's ABN details or setting up your myID to access Online services for business.
If you have submitted a Change of registration details form for your NFP, it can take some time for the form to be processed. You don't need to contact us to let us know that you'll lodge after it's processed, we can see that you have submitted the form on your NFP's records.
Ways to lodge
There are 3 ways you can lodge:
- Phone – our automated self-help phone service is available on 13 72 26. When calling, you'll need to have ready your NFP's ABN and a reference ID from a letter the ATO has sent, such as the Your annual self-review reporting obligation notice.
- Online – you can lodge online in Online services for business if you have a myID and it is linked to your NFP in Relationship Authorisation Manager (RAM).
- Agent – a registered tax agent can lodge the return on your behalf.
For a smoother experience, we recommend you use the NFP self-review return question guide to prepare your answers before lodging.
Help to lodge
If you need help lodging, we have resources available:
- the NFP self-review return – update, connect and lodge (PDF, 184KB)This link will download a file is a downloadable resource that takes you through the steps to lodge online
- our NFP self-review return factsheet guides you through the new lodgment obligations and setting up access to lodge online
- if you prefer video content, the How to lodge the NFP self-review return webinarExternal Link is available, with an in depth walkthrough of the return and step-by-step guidance on how to set up accesses to lodge online. You can use the chapter markers to help you jump straight to the section you're interested in.
- the How to lodge your NFP self-review return onlineExternal Link video is a short guide to lodging online.
Stay in the loop
The Not-for-profit newsroom has plenty of articles about the NFP sector, including lodgment reminders and changes within the space. If you haven't already, subscribeExternal Link to our free monthly newsletter to be alerted when we publish new articles.